Page 33 - 20. COMPILER QB - INDAS 102
P. 33
To Share based payment liability 1,91,750
(Recognition of Equity option and cash settlement option)
Share based payment liability Dr. 3,64,000
To Bank/ Cash 3,64,000
(Settlement in cash)
*The equity component recognized (Rs. 60,600) shall remain within equity. By electing to receive cash on
settlement, the employees forfeited the right to receive equity instruments. However, Grocery Limited may
transfer the share-based payment reserve within equity, i.e. a transfer from one component of equity to
another.
20. 32
